How to fill out 6-NDFL for the first half of 2022 if the employee was fired on June 30?

What is a 6-NDFL report: how to prepare it and when to submit it

According to Article 230 of the Tax Code of the Russian Federation, tax agents paying income to individuals and withholding personal income tax are required to provide to the Federal Tax Service at the place of their registration a calculation of the amounts of personal income tax calculated and withheld for:

• first quarter, half a year and 9 months - no later than the last day of the month following the reporting period;
• for the year - no later than March 1 of the following year.

If an organization has separate divisions, it submits a 6-NDFL report at the place of registration of each separate division in relation to income paid to employees.

The form was approved by Order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/ [email protected]

It consists of a title page and two sections. The first section is intended to reflect the generalized amounts of income paid and personal income tax withheld. The second provides information about the dates and amounts of actual receipt of income, withholding and transfer of tax.

Date of receipt of income and transfer of tax for the dismissed employee

Questions when filling out Form 6 of personal income tax for dismissed employees often arise due to the fact that the timing of the transfer of income tax for them does not always coincide with the time of transfer of this payment for working employees. The day the employee is dismissed is the day the income is received and is reflected on line 100 of the reporting.

In accordance with the Labor Code of the Russian Federation, the employer is obliged to pay all amounts due to the employee on the day of his dismissal. If for any reason an employee does not show up for work on the day of dismissal, then the deadline for payment is the next day. Income tax for a dismissed employee is withheld on the day of his dismissal and receipt of the payment.

What payments are due upon termination of an employment contract?

The list of payments upon dismissal depends on the reason. In any case, the employee is paid:

• all wages up to the last day of work;
• compensation for unused vacation.

In the event of termination of an employment contract due to layoffs or health reasons, severance pay and retained earnings for the duration of employment are additionally paid. Upon termination of an employment contract, by agreement of the parties, severance pay is paid, if provided for in the employment agreement.

All settlements with the employee must be completed on the last day of his work. And transfer the personal income tax withheld from payments no later than the next day (clause 6 of Article 226 of the Tax Code of the Russian Federation).

Nuances of filling out line 021 (previously page 120): salary on Friday, bonus for a holiday

The largest number of questions related to the inclusion of data in line 021 (formerly page 120) is related to the payment of income on the days preceding weekends or holidays. Many organizations time various incentive payments to coincide with public holidays, and they are required to issue salaries that fall on a weekend the day before.

Accordingly, the general rule of Art. 6.1 of the Tax Code of the Russian Federation: if payments not specifically noted in paragraph. 2 clause 6. art. 226 of the Tax Code were made on the last working day before non-working days, then the deadline for transferring personal income tax to the budget must occur no later than the first weekday after non-working days. Which should be reflected on line 021 in 6-NDFL.

Important! Recommendations from ConsultantPlus An individual can receive income in kind (for example, an expensive gift to an employee) or in the form of material benefits (for example, an individual is provided with an interest-free loan). It is clear that it is impossible to withhold tax from such income; it must be withheld from the amounts of money that will be paid to this individual later. This creates a gap between the date on which the income was received and the date on which tax was withheld from it. Therefore, in practice, when reflecting material benefits and income in kind in the calculation of 6-NDFL, many questions arise, for example, in which reporting period should accrued income be reflected, as well as the amounts of withheld and non-withheld personal income tax. All these issues are discussed in detail in the Ready-made solution from K+. Trial access to the system is free.

What payments do we reflect in the report?

Since full payment to the employee is made on the last day of work, this is the date of actual receipt of income. How to fill out 6-NDFL upon dismissal? Only payments subject to personal income tax are reflected in 6-NDFL:

• salary;
• compensation for unused vacation.

Severance pay paid in the event of staff reduction, liquidation of an organization and in other cases established by law is not subject to personal income tax. Therefore, there is no need to enable it. The severance pay paid upon dismissal by agreement of the parties is taxed in excess of three months' average earnings. This excess and the tax on it are included in the report.

How to reflect severance pay upon dismissal? Example

If an employee resigns by agreement of the parties, the employer is obliged to provide him with severance pay. If the amount of this payment does not exceed three average earnings of the employee, then such income is not subject to income tax. Accordingly, it may not be indicated in f.-6 personal income tax.

But if the severance pay exceeded the established limit, then it must be shown in the reporting in lines 020 and 130. In this case, the date of receipt of income and withholding of personal income tax should be understood as the day the funds were issued to the employee.

For example. The severance pay of a dismissed employee is 100,000 rubles, which is 10,000 rubles more than three times the average salary. In this case, it is necessary to tax the difference with personal income tax (1,300 rubles). The benefit was paid on January 20, and the tax was transferred on January 21.

The following entries will be made in the report:

Page 100 – 01/20/2016

Page 110 – 01/20/2016

Page 120 – 01/21/2016

Page 130 – 10000.00

Page 140 – 1300.00

Instructions for filling out 6-NDFL

If you reflect the dismissal of an employee in the middle of the month in 6-NDFL, then everything is simple. We reflect the accrued amounts and personal income tax in section 1, and in the second - payments to the employee, withheld and transferred tax in one block.

Let us show with an example how to reflect dismissal in 6-NDFL. On May 12, 2020, the employee quits. He was credited with:

• salary for May - 10,000 rubles;
• compensation for vacation - 5000 rubles.

The tax withheld was:

An example of filling out 6-NDFL when dismissing an employee

Several times, the Federal Tax Service explained the procedure for filling out a report if the day of completion of work fell on the last working day of the quarter (for example, Letter dated November 2, 2016 No. BS-4-11 / [email protected] ). In this case, the last date for transferring personal income tax moves to the next quarter. In this case, the accrued final payment and the tax on it must be reflected in section 1. But in the second section there is no need to reflect these amounts in the dismissal quarter. They should be included in this section in the next quarter in which the tax payment date falls.

Let's return to our example: suppose that an employee quits on June 30, 2020.

Then we will include the final settlement with the employee in the third quarter and fill out section 2 taking into account this data.

Sample of filling out 6-NDFL upon dismissal on the last working day of the quarter

Basics of reflecting information in 6-NDFL, including calculations upon dismissal

From reporting for the 1st quarter of 2022, the form was updated by order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected] Now the 6-NDFL form includes information from the 2-NDFL certificate for each employee, because 2-NDFL certificates, as an independent report, have been canceled since 2022. And our usual form of 6-personal income tax has changed a lot.

In addition, the updated form has also been adjusted. The annual calculation must be submitted on the form as amended by the order of the Federal Tax Service of Russia dated September 28, 2021 No. ED-7-11/ [email protected] Read more about this in our article.

Use sample 6-NDFL for 2022, compiled by ConsultantPlus experts, and check whether you filled out everything correctly. This can be done for free by getting trial online access to the system.

The current 6-NDFL form can be downloaded here.

In order not to get confused about the deadlines for fulfilling the duties of a tax agent for numerous types of income payments to employees and to accurately fill out the form, the accountant must be well versed in the Tax Code, namely in the part devoted to personal income tax (hereinafter referred to as income tax f/l).

We will try to create a cheat sheet on the timing of withholding and transfer of income tax for the most common cases.

Table of income correspondence to the moment of occurrence of obligations to the budget

IMPORTANT! Page 021 reflects the date no later than which the tax agent must fulfill the obligation to transfer the amount of tax in accordance with the Tax Code of the Russian Federation, and not the date of the actual transfer of the tax. Moreover, if the final date for the transfer of income tax falls on a weekend or holiday, then it is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Also read about the features of tax transfer in this article.

Income that is completely exempt from taxation is not reflected in the calculation using Form 6-NDFL.

Here, in fact, are all the basic rules for filling out 6-NDFL.

Sample filling when paying wages for the months preceding dismissal

If, before the day of termination of the employment contract, the employee has not yet received wages for the period preceding the month of completion of work, then it is paid on the last day of work. For wages, paragraph 2 of Article 223 of the Tax Code of the Russian Federation establishes that the actual date of receipt of income is the last day of the month for which it is accrued.

Accordingly, the tax agent fills out two blocks in section 2.

Let’s supplement the example with the condition that on May 12, 2020 the employee was paid not only a salary for May, but also for April in the amount of 20,000 rubles.

In this case, the organization will fill out two blocks in section 2:

• the first block reflects the salary for April;
• in the second - the final payment.

6-NDFL when dismissing an employee in the middle of the month with payment of wages for the previous month

How to fill out 6-personal income tax when dismissing an employee, reflecting compensation, examples

How to fill out cover page 6 of personal income tax

The first sheet of the form does not contain information about dismissed employees; it is filled out according to this sample and displays general information. You can take most of the information from existing documents, for example: code at the location of registration, TIN, KPP, code for the submission period, as well as the code for your activity according to OKTMO

All codes are in special classifiers operating throughout Russia. You cannot deviate from them. Please note that you need to fill out the TIN and KPP code on all pages of the forms at the very top, and also indicate the serial number of the page. Write down the name of your company, then indicate your contact number for communication. The number of sheets 6 personal income tax in all cases is two.

In the second part of the page, you only need to fill in the left area.

We reflect the dismissal if the vacation is taken in advance

Let's consider a particular situation, how to reflect the dismissal of an employee in 6-NDFL if he was given leave in advance and it was not worked on the day of dismissal. In this case, the employee is deducted for unworked vacation days. In this case, the employee’s personal income tax base is reduced by the amount of deduction. Therefore, in the reporting form it is necessary to show the amounts of the final payment minus the deduction for unworked vacation.

Let's return to our example: let the employee not receive compensation, but a deduction for unworked vacation in the amount of 5,000 rubles.

Filling out when dismissing an employee with withholding payment for unworked vacation

What should you do if the accrued final payment turns out to be less than the deduction for unworked vacation? It is impossible to reflect the amounts of accruals and taxes in the report with a minus. In this case, you will have to submit an updated 6-NDFL report for the period in which vacation pay was paid. In this report you will have to reduce the amount of accrued vacation pay.

Reporting and examples

With the standard option, 6 personal income tax takes into account wages and compensation for vacation, which must be issued on the last working day when calculating. All this data is entered into the report.

The dismissed person was given compensation and salary upon calculation on the day of dismissal - September 10. This date is entered in lines 100 and 110. In accordance with the tax code, the next day, if it is a working day, all withheld funds are transferred. This means that September 11 is entered in column 120. Since the dating of deductions is identical, columns 130 and 140 are summed up.

If there was severance pay or compensation of a different nature, then the tax is levied only if three times the average earnings are exceeded. If there is no excess or the amount of payments is equal to three times earnings, then the data is not displayed in the reporting. This is due to the fact that personal income tax 6 includes only that part of the amounts from which deductions are made according to the law.

If necessary, compensation for vacation and salary can be divided into two blocks. This is often necessary if the calculation has been made earlier. Then the salary is set as receipt of income on the day of dismissal, and compensation for the actual time the employee receives payments. It is worth considering that the deadline for deductions still remains the same, that is, within a day you will need to send the withheld amounts to the tax authority.

Important! Line 130 indicates the amount on which tax is withheld, and line 140 indicates the amount of tax itself. If there is a severance pay that exceeds the standard, then the excess amount is written in column 130, and the tax withheld from it in column 140

The employer needs to remember that this procedure is established by tax legislation. Only an experienced accountant who will not make mistakes should fill out the form. If an error has been made, a special letter is sent to the tax authority with new and correct personal income tax data 6. This will replace the incorrect reporting that was sent.

In accordance with new regulations and tax legislation, each person is required to provide data on their income in personal income tax form 6. This operation is carried out by the employer for employees. All data upon dismissal must also be included in quarterly reporting with all amounts that were paid and withheld from the employee.

We reflect the payment of dividends

Another difficult point that we will talk about is how to reflect the payment of dividends in 6-NDFL. They must be reflected separately in section 1. The rate for residents is set at 13%, therefore dividends paid to them are reflected in the same block with accruals to employees. But they are highlighted in line 025 of section 1.

The rate for non-residents is set at 15%. If the founder is a non-resident, then Section 1 must also be completed for dividends.

The procedure for withholding income tax for dividends has no special features: it must be withheld on the day of payment, and transferred no later than the next business day.

Using the conditions of the first example, let’s supplement it: on May 25, dividends were paid to the resident founder in the amount of 100,000 rubles.

How and where to submit reports

According to the standard scheme, reporting is submitted to the tax authority. For an individual it must be located at the place of residence, and for a legal entity at the place of registration. There are a few exceptions:

• employees of enterprises that have separate divisions submit reports to the tax authority at their location. Each separate division has its own reporting. If the units are located in one place, but registration was carried out in different authorities, then reporting is submitted at the place of registration;
• Individual entrepreneurs and organizations submit reports to the tax authority where registration took place;
• If an individual entrepreneur uses UTII or PSNO, then also at the place of registration of these tax forms.

You can submit reports in two ways. The first option is a hand-filled or printed form that is submitted in person or by mail. The second option is called electronic, that is, everything will have to be filled out and submitted electronically using a special electronic signature.

Important! If an organization has more than 25 employees, then 6 personal income taxes can only be submitted electronically.

It turns out that the employer, depending on its status, submits reports to the relevant tax authority. This reporting must include all financial relationships with employees. Also, the employer must comply with the filling form, since 6 personal income taxes must be reflected correctly. Otherwise, tax audits may begin.

According to the Labor Code of the Russian Federation, the day of dismissal is also considered the day the employee receives all payments. But there are a number of nuances if the payment was made the next day. In the correct form, dating must meet the following requirements:

• column (line) No. 100 – date of dismissal;
• column No. 110 – day of calculation;
• Column No. 120 – tax payment day.

The tax payment day is the next day after the calculation. This is a mandatory rule, since deductions must be made within 24 hours from the date of dismissal. It is also worth considering that at the time of calculation, all tax issues must already be withheld from the final amount of the employee’s income.

Registration of dismissal immediately after using vacation

Upon dismissal, an employee is not deprived of the right to unused vacations due to him, no matter how many of them he has accumulated during his work (Article 127 of the Labor Code of the Russian Federation). Options for the dismissal situation in connection with the provision and, accordingly, payment of vacations depend on the choice of the employee and may be as follows:

• Vacation before dismissal is not used. In this case, the employee will receive monetary compensation for all rest days due to him.
• Dismissal occurs immediately upon completion of the next vacation granted to the employee according to the schedule approved by the employer. The employer (provided that the dismissal is not related to the employee committing guilty actions) cannot refuse to provide such leave or to formalize the dismissal immediately after its end. If, after using the vacation, the employee still has some rest days left, then compensation will be paid for them.
• Vacation (or several unused vacations) before dismissal are given to the employee outside the schedule. The employer has the right to refuse to issue such leave, and if this happens, the employee will receive monetary compensation for all unused rest days. If the employer agrees to provide leave, then when applying for it, the same procedure will apply as when providing according to a schedule, with the exception that the document required for submission by the employee will be an application for leave not given according to the schedule (remember that leave included in the vacation schedule, does not require submitting an application for it).

During a vacation granted with subsequent dismissal, the employee continues to be on the employer’s payroll, and his dismissal is formalized on the last day of his vacation (Article 84.1, 127 of the Labor Code of the Russian Federation). At the same time, for a fixed-term employment contract, it will not matter the fact that the vacation time completely or only in some part extends beyond the validity period of the contract.